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V1272-26 ·25 May 2026 ·consulta-vinculante Medium impact
Tax

El valor de transmisión para calcular la ganancia patrimonial es el importe real recibido por la cuota transmitida

Un contribuyente pregunta si debe usar el valor de mercado total de la vivienda o el importe recibido por su parte tras extinguir un condominio. La DGT responde que debe utilizar el importe real de la cuota que transmite.

Lifecycle

2026-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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